0001193125-11-059325.txt : 20110823 0001193125-11-059325.hdr.sgml : 20110823 20110308163726 ACCESSION NUMBER: 0001193125-11-059325 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20110308 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BECKMAN COULTER INC CENTRAL INDEX KEY: 0000840467 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY ANALYTICAL INSTRUMENTS [3826] IRS NUMBER: 951040600 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 250 S. KRAEMER BOULEVARD CITY: BREA STATE: CA ZIP: 92822 BUSINESS PHONE: 7147736907 MAIL ADDRESS: STREET 1: 250 S. KRAEMER BOULEVARD CITY: BREA STATE: CA ZIP: 92822 FORMER COMPANY: FORMER CONFORMED NAME: BECKMAN INSTRUMENTS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm SEC Letter

Cary K. Hyden

Partner

Direct Dial: +714.755.8254

cary.hyden@lw.com

  

650 Town Center Drive, 20th Floor

Costa Mesa, California 92626-1925

Tel: +1.714.540.1235  Fax: +1.714.755.8290

www.lw.com

  FIRM / AFFILIATE OFFICES

LOGO

   Abu Dhabi    Moscow
  Barcelona    Munich
  Beijing    New Jersey
  Brussels    New York
  Chicago    Orange County
March 8, 2011   Doha    Paris
  Dubai    Riyadh
  Frankfurt    Rome
  Hamburg    San Diego
  Hong Kong    San Francisco
  Houston    Shanghai
  London    Silicon Valley
  Los Angeles    Singapore
  Madrid    Tokyo
  Milan    Washington, D.C.

Via EDGAR and Facsimile

Securities and Exchange Commission

Division of Corporation Finance

Office of Mergers and Acquisitions

100 F Street, N.E.

Washington D.C. 20549

Attn: Peggy Kim

 

  Re: Beckman Coulter, Inc.

Schedule 14D-9 filed February 15, 2011

File No. 5-40103

Dear Ms. Kim,

On behalf of Beckman Coulter, Inc. (the “Company”), we submit this letter in response to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your letter, dated February 24, 2011 (the “Comment Letter”), regarding the Company’s Solicitation /Recommendation Statement on Schedule 14D-9, filed with the Commission on February 15, 2011 (the “Schedule 14D-9”).

The response of the Company to the Comment Letter is set forth below. To facilitate the Staff’s review, the Staff’s comment is reproduced below in italicized text, with the Company’s response immediately below the comments. References to page numbers correspond to the page numbers in the Schedule 14D-9.

The Company is concurrently filing via EDGAR an Amendment No. 3 to Schedule 14D-9 (“Amendment No. 3”).

Schedule 14D-9

Certain Financial Forecasts. page 25

1. We note that you have included non-GAAP financial measures in this section. Please advise us as to the consideration given to whether these non-GAAP projections would require additional disclosure pursuant to Rule 100(a) of Regulation G. We may have additional comments after we review your response.

Page 2

 

LOGO

We respectfully advise the Staff that, in response to the Staff’s comment, the Company has provided additional disclosure pursuant to Rule 100(a) of Regulation G in Amendment No. 3.

***

Please be advised that, in connection with the Comment Letter and the Company’s responses thereto, the Company hereby acknowledges the Staff’s position that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the above-referenced filing, (ii) the Staff’s comments or changes to disclosure in response to the Staff’s comments do not foreclose the SEC from taking any action with respect to the above-referenced filing, and (iii) the Company may not assert the Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

If you have any questions or comments to this letter, please do not hesitate to me. In addition, please feel free to contact Paul D. Tosetti at (213) 891-8770 or Michael A. Treska at (714) 755-8197, both of Latham & Watkins LLP.

 

Sincerely,
/s/ Cary K. Hyden

Cary K. Hyden

of Latham & Watkins LLP

 

cc: Arnold A. Pinkston, Beckman Coulter, Inc.

Paul D. Tosetti, Latham & Watkins LLP

Michael A. Treska, Latham & Watkins LLP

GRAPHIC 2 g159111g40f70.jpg GRAPHIC begin 644 g159111g40f70.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W M^/GZ_]H`"`$!```_`/0_AZ2W@'12Q))M$Y/TKC?B/K`D\1GR=4AM9?#ENEY' M"\P0W$[.#LP3\W[M3T_O#UKH?'=II6O^`+G6F@69HK![BSEW$&/>'KO3(AJT1$TM MQ&X<['^7"$GWY]*7XH7<5_6281Y9`1$N21U M?N_(%:ZO1M=NA\,]#N;8@W4\4<`9F50"H(;);@$A"!GN14'B?5#J?@2#Q!;L M3/H]Y%Q\<7'BV2X)TJ[>YT]!GY<0QJRL/\`>99! M6A+=3>'?@];"6X6&_P!414\V5]NV2X;+,2>FT,3[;:L^`3IVH:)JWA.:ZBU2 MUTZX,2.LH<2V[_.GS`_4<>E'P_\`#FD6^JZY=Q62K/9:M-;V[[F)CCV+\HR> MG)_.L*QE?5O%NH>&+V9[73+K6KF:20L1]L9`F+<'L/XCZC@5U_B,>7XU\'QQ M_(@FN1M7@8$!P,5R_BBXU'2OB/?>(K%I)(])M+=KNV4_ZVW/ M/R-)+M8CL2`Q`/MDUY?\/]>U=?%>D:4-3NOL*R>6+F:786=]XV\237EK% M0OG?V/G?SU\S;G\N*G\`6T)\("U:)6@6ZN%$;C<,>:QQS6SKMM! M+X)3$]I(K(!@$;"*\XU/3;-_@AI,+0`HLD3@9/WF MY\6^&+.>%)+=/M#B)AE=RQ@*<=#@$U'%9VUA\4$%G!';K/I!,JQ+M5BLO!(' M&1D\U8\'1K'<^(BHQNUF9CSWVI7+ZI96[^#_`!=.8_WMMK,ES#(&(:.4;,,I M[&M^^)NM<\%7,QWRGS7+=.3!R:GLX(I/B%K0=`PDT^W5PW(89?C%<[X-A32? M`/B@6&ZW\BYNS$48Y0K&,8/M@5'\&[B?7+:]US5)Y+S45(MEN)7+%8NNT#H! *GGBO3<#T%+7_V3\_ ` end GRAPHIC 3 g159111g92i70.jpg GRAPHIC begin 644 g159111g92i70.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#O?!MU,4Q$S9`)]!75MKUH^@ MSZO;LSPQHQ&4()(XQ@^]9PDK';BJ4_:W2T=OR.6U[6-1&O3ZA:32"QTF2*.: M-6(5R3\V1W]*[.YA34M/:-)Y8DF4%986VL!UR#7':7H'B"?P^\0N;)(=0!EE M66)B^6]3Z]*VO!5Y)/H8M)P1/8N8'!ZX'3]./PI1;OKU-,1&/(G!KW=-/Z[F M/#I,TGBVXT@ZUJ@@BMA*&%R=V21^G-:GB]I]-\)8M[J=9(FC42[SO///@3X6E`!/[U.@_VJ+6BQ\SE6II^1,<]&[E;+P/:W,H(6&!G([\$U2OS:F,E!T?<[K\F8GB?5=2;6IY MM.GD6WT=8VG5&(#LS<@COQ_6NVMIX[JVBN(CE)4#J?8C-<5HVD>(+O2)YTN+ M*./5"TLJ3Q,SD-QU^G2M7P1<2C3)M+NZYX_K4Q;OKU-,1"/L[1M M[NG]?/\`,R+_`%N\M?'33?:)/[/AFCMI$W'8"R]<=.O/X5/X\U.]C>*RT^>2 M)X8FN9FC8J=H.!T^IJO;Z>VM:%XCF"GS);MWBXYRG(_PI="MY];TG6=4NU/F MW%O]GCR.RIS^9Q4ZO3N=%J<6IM?#9?E_P?N.QM+M9=)AO&/RM`LA/_`N!VZ'\ZR8=;O#XV%RT\ATZ:Y:S1-QV;@HYQTZU?\,;J^GN+72-+GDBN'5YW: M-BI"J#@9'J:F\$I)-I]WJDRE9;^Y:0Y[`<#^M9UA%K.KZ[J&M:;/;0IO^S1F MXC+95<=,=*>Z]2%%1JMZ>ZK>5_\`A[F_X?U#^VO#D$[.PD>,QR$'D,."?KWK MG;_29K7Q+INF)K6J&&[1R[&Y.X8'&*M>%!%"TN+F-HU(0D_>Q^G MY58U@'_A.]#.#@1R\X]C1O%7"/[NM)1V:;7W71J-:MIGA^YA2ZN)FCAD82S/ MN?.">M<>HHEHQ8>TH-RWOIZV9V_V?[#H[PI+ M*YCA;]Y(Y9B<=2?6L_P;/-<^&+66>5Y9&W9=V))^8]ZO"]@U'1'N[9MTM9W@<$>$[0$$'Y^O^\:K[2,+/V4N;>Z_4YO3M>O\`3/$4]Q>7$LNF MS7DELV]R1$0<@CTZ_EFNBCN9F\?R6_GN8/L(<1[CMSNZXK.T;2HM8TW7K&<8 M$E_(58C[K=B*I^$'O3XL:WOT836EF;X5AC]#6:NK'=4C"7.UNE;_)_H7_ M`!)?.WB:UTV\U";3M.>+>9(FV>8^>A;L*Z+2;"+3[0QP7<]U&[;U>:7S#]`? M2J.OZIH$+"QUI5?>F]5>(L,=."!P>*H^!K>6&&_>-)H].DGS9I-G.WN<'MTJ MU\1S23E03VM]S_X)N+JD36$%X$?9/(J*.,@LVVDN]5CM+U+9X78,%+2`C"[F MVCC.3SZ5631;E+$6G]H92-U>$^2,H5;=SSS5F/2U-ZE[=NEQ.D816,8&""3D M>AY_2JU,+4E?4N'K2_PT44S$=31U-%%,0O\`%0W2BB@`[4G\%%%`"TG\1HHH M`5>E`Z444`"]*6BB@!#TH[444``^[0O2BB@!#]X4I^\***!@>E`^[110(1>A <^M*O2BB@`%)_%110!'/U6IJ**0WL%%%%,1__V3\_ ` end